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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Penalty under Section 271BB (20% of undisclosed amount) removed effective for assessment year 2026-27, impacting taxpayers</h1> Penalty under section 271BB was 20% of the undisclosed or specified amount; this penalty provision has been omitted with effect from assessment year 2026-27.

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